Board of Inland Revenue
Constitution
The Board of Inland Revenue is constituted under section 3 of the Inland Revenue Ordinance. It has the Financial Secretary as its Chairman and 4 other appointed members, of which only one can be a Government official. Its Secretary is a Deputy Commissioner of Inland Revenue. The Board operates independently of the Inland Revenue Department.
Functions
To prescribe -
- Returns to be used for property tax, salaries tax , profits tax and personal assessment or the form of the returns
- Rates of annual allowance for depreciation on machinery and plant
- Procedures relating to applications for refunds and relief, appeals procedures, and, miscellaneous matters as authorised
Membership
Chairman
The Honourable Paul CHAN Mo-po, GBS, MH, JP
Financial Secretary (ex officio)
Members
Commissioner of Inland Revenue (ex officio)
Mr. LO Wai-pak, Weber
Chief Executive Officer
Hang Lung Group Limited
Hang Lung Properties Limited
Appointed to the Board on 1 March 2018
Ms CHAN Yiting, Bonnie
Head of Listing
Hong Kong Exchanges and Clearing Limited
Appointed to the Board on 1 September 2017
Ms CHUA Suk-lin Ivy
Partner
Crowe (HK) CPA Limited
Appointed to the Board on 1 June 2023
Secretary
Deputy Commissioner of Inland Revenue
Enquiry
Commissioner's Unit, Inland Revenue Department
Telephone : 2594 5002